Scherzer's situation is complicated. He is under contract for two more years yet has 7yr, $105M from 2022-2028 in deferred salary. I don't know what kind of value with that kind of financial commitment hanging over his head.
I would definitely trade that for Scherzer. Not sure Washington would accept.
His contract is a mess too. Most of that money is deferred. I'm not sure the Twins (or many other teams) would want to take on deferred money... and there's $105m of his contract that is deferred.
It would be a fun thought exercise though.
According to Cot's, the deferred money in Scherzer's deal is simply his 2019-2021 salaries ($35 mil each year, $105 mil total, deferred without interest to be paid over 2022-2028), so that's not too bad.
But he also has signing bonus installments due. $7.5 mil yet this year, and $15 mil in each of 2020-2021, so $37.5 mil. I'm guessing Washington would have to take on most of that, as it was largely used to suppress his early year salaries.
"for luxury-tax purposes, Scherzer’s annual salary is $28,689,376" so I could see that as the baseline expectation for any deal -- the acquiring team takes on 3/84 or so (less the first half this year, I guess).